1999 (9) TMI 222 - AT - Central Excise

Summary

The case involves the classification of Grab Buckets and Cram Shells under the Central Excise Tariff. The appellants argued for classification under Heading No. 84.28, but it was determined that they should be classified under Heading No. 84.31 as parts suitable for use with machinery. The tribunal upheld this classification, stating that the goods were not complete machinery and should be classified accordingly. The appeals were rejected.